| United States. Congress. Senate. Committee on Foreign Relations - 1965 - 196 pages
...RIGHTS UNDER OTHER LAW The provisions of the present Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction,...credit or other allowance now or hereafter accorded (a) by the laws of one of the Contracting States in the determination of the tax imposed by that State... | |
| United States. Congress. Senate. Committee on Foreign Relations - 1967 - 1444 pages
...proposed convention also continues the general rule of taxation that the convention docs not affect in any manner any exclusion, exemption, deduction,...accorded by the laws of a State in the determination of tax imposed by that State, or by an}' other agreement between the States. Even though the OECD model... | |
| United States. Congress. Senate. Foreign Relations - 1968 - 80 pages
...proposed convention also continues the general rule of taxation that the convention does not affect in any manner any exclusion, exemption, deduction,...accorded by the laws of a State in the determination of tax imposed by that State, or by any other agreement between the States. Even though the OECD model... | |
| United States. Internal Revenue Service - 1979 - 644 pages
...determine the source of income. (2) The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction,...credit, or other allowance now or hereafter accorded— (a) By the laws of one of the Contracting States in the determination of the tax imposed by that Contracting... | |
| United States. Internal Revenue Service - 1976 - 624 pages
...determine the source of income. (2) The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction,...credit, or other allowance now or hereafter accorded: (a) By the laws of one of the Contracting States in the determination of the tax imposed by that Contracting... | |
| United States. Internal Revenue Service - 1977
...forth in this Convention. (2) The provisions of this Convention shall not be construed to restrict st in property — (a) By the laws of one of the Contracting States in the determination of the tax imposed by that... | |
| United States. Internal Revenue Service - 1972 - 624 pages
...in accordance with its own law. The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction,...credit, or other allowance now or hereafter accorded (a) by the laws of one of the Contracting States in the determination of the tax imposed by that State... | |
| United States. Congress. House. Committee on Foreign Affairs - 1971 - 574 pages
...Article XII The provisions of the present Convention shall not be construed to restrict in any manner any exemption, deduction, credit or other allowance now or hereafter accorded by the laws of one of the Contracting Parties in the determination of the tax imposed by such Contracting Party. [ff7985]... | |
| United States. Congress. Senate. Committee on Foreign Relations - 1971 - 792 pages
...credit, or other allowance now or hereafter accorded by the laws of a State in the determination of tax imposed by that State, or by any other agreement between the States. Even though the OECD Model Convention does not contain a comparable provision, this rule reflects the... | |
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